...Santi Gopal Maji; Hirak Jyoti Nath Purpose Insight from the propositions of resource-based view, upper echelon theory and critical mass theory, this study aims to present a mixed methods exploration of the nexus between board gender diversity and intellectual capital disclosure in the context...

... The study uses a content analysis of 332 Vietnamese listed non-financial companies’ websites to assess the degree of intellectual capital disclosure ( ICD ) and uses ordinary least squares regression to investigate the association between ICD and various gender diversity variables, including the number...